Legal & Fiscal Advisory: Invest in Romanian Real Estate
Romania offers some of the highest real estate yields in the European Union (7-11% net yield across residential and commercial sectors, coupled with strong land capital growth). Discover Law 312/2005 rules, ANAF NIF tax IDs, and secure transaction workflows.
1. Who Can Acquire Land and Real Estate in Romania?
Full Direct Acquisition Rights
Pursuant to Law 312/2005 and EU accession treaties, citizens and entities from EU, EEA member states, and Switzerland enjoy equal standing with Romanian citizens.
- ✓ Buildings: Direct freehold ownership in private individual or corporate name.
- ✓ Development Land: Unrestricted direct freehold ownership for secondary residences or corporate headquarters.
- ✓ Agricultural Land: Direct acquisition subject to statutory preemption rights under Law 17/2014.
Structure via Romanian Legal Entity (SRL)
Non-EU citizens may acquire buildings directly. For land, ownership is exercised through a Romanian SPV (SRL / LLC) with 100% foreign equity.
- ✓ Buildings: Can be bought directly in personal name with superordinate surface rights.
- ✓ Land via Romanian SRL: Setting up an SRL takes 3-5 business days.
- ✓ Favorable Corporate Tax: Micro-enterprise regime with 1% or 3% revenue tax and 8% dividend withholding.
2. Romanian Real Estate Tax Framework & Holding Invariants
Strict transparency regarding all applicable fees under the Romanian Fiscal Code.
Applicable to new buildings and buildable development land sold by VAT-registered entities. Private individual resales are exempt.
Paid by the seller at the notary deed closing, graduated based on holding period (under 3 years vs. over 3 years).
Regulated under the UNNPR scale plus official ANCPI Land Registry registration fee (0.15% - 0.5%).
Require Bespoke Concierge Advisory for Romania?
Our international legal partners in Bucharest, Cluj-Napoca, and Timișoara assist you in English, German, or Romanian: from title deed audits to tax filings and escrow closings.